Temporary regulations (29 CFR Part 826, as corrected) and other agency guidance on emergency paid leave and related tax credits answer some employer questions about the Families First Coronavirus Response Act (FFCRA) (Pub. L. No. 116-127), as amended by the Coronavirus Aid, Relief and Economic Security (CARES) Act (Pub. L. No. 116-136). This GRIST reflects the temporary FFCRA rules and related Q&As from the Department of Labor (DOL) and provides an overview of the corresponding tax credits.
The latest update to this GRIST incorporates revised temporary regulations (85 Fed. Reg. 57677) issued after a federal district court invalidated certain portions (New York v. US Dep't of Labor, No. 20-cv-3020 (S.D.N.Y. Aug. 3, 2020)). The revised rules narrow the definition of healthcare providers that an employer can opt to exclude from covered employees and amend the employee notice requirements. The DOL has left intact but clarified two other provisions invalidated by the court: Intermittent leave is subject to employer consent, and work must be available for an employee to take any FFCRA leave.
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